BULGARIA

E-INVOICING

Delve into the compliance standards, unravel the e-invoicing framework and infrastructure. ​

Note: the Country Profile below is focused on the current eInvoicing and eReporting obligations.

Scope

• ​e-Reporting for all taxable persons registered in Bulgaria for VAT, including non-resident businesses​

• B2G eInvoIcing, compliant with Directive 2014/55/EU

Adoption timeline

• January 2018: It becomes mandatory to submit VAT returns, sales and purchase registers in an electronic form​
• November 1, 2019: all contracting local authorities have been mandated to receive and process electronic invoices

Model

n/a

Format

• E-reporting: TXT format, through the tax authority portal​
• ​B2G eInvoicing: XML compliant with EU standard

​

Archiving

​It is mandatory to store invoices for 10 years

External references:

• National Revenue Agency (NRA) – [link]

Additional information

SAF-T​

On July 4, 2022, the NRA announced the implementation of a 24 months project aimed to introduce the use of SAF-T. The project is still in its early stages of development and is being rolled out with the support of the European Union. ​

​B2B eInvoicing ​

Bulgarian VAT law permits electronic invoicing among companies, but there is no e-invoicing obligation. Its is currently voluntary.​ However, the Bulgarian government announced that it is considering to introduce mandatory e-invoicing B2B in the country.